Chap. 459.—An ACT to amend and re-enact sections 109 and 111% of an act
entitled an act to raise revenue for the support of the government and
public free schols and to pay the interest on the public debt and to pro-
vide a special tax for pensions as authorized by scction 189 of the Con-
stitution, approved April 16, 1903, and acts amendatory thereof.

[H B 334]
Approved March 27, 1922.

1. Be it enacted by the general assembly of Virginia, That sec-
tions one hundred and nine and one hundred eleven and one-half of an
act entitled an act to raise revenue for the support of the government
and public free schools and to pay the interest on the public debt and
to provide a special tax for pensions, as authorized by section one
hundred and eighty-nine of the Constitution, approved April sixteenth,
one thousand, nine hundred and three, and acts amendatory thereof,
be amended and re-enacted so as to read as follows:

Section 109. For the purposes of this section a carnival shall
mean an aggregation of shows, amusements, concessions, eating places
and riding devices, or any of them operating together on one lot or
street, or on contiguous lots or streets, moving from place to place,
whether the same are owned and actually operated by separate per-
sons, firms, corporations, or individuals, or not. In the county or in
towns of three thousand inhabitants, or less, unless the same be
exempt from license tax by the terms of section one hundred and
seven hereof, there shall be paid for each day’s performance or exhi-
bition of a carnival (or other like show), a license tax of twenty-five
dollars; on a side (or like) show, a license tax of five dollars; on a
dog and pony (or either, or like) show, a license tax of fifteen dollars ;
on a trained animal (or like) show, or wild west (or like) show, a
license tax of twenty-five dollars ; on a circus, or circus and menagerie,
a license tax of one hundred and fifty dollars.

In a town or city, or within five miles thereof, of more than
three thousand and not over ten thousand inhabitants, unless the
same be exempt from taxation by the terms of section one hundred
and seven hereof, there shall be paid for each day’s performance or
exhibition of a carnival (or other like show), a license tax of seventy-
five dollars; on a side (or like) show, a license tax of ten dollars;
of a dog and pony (or cither, or like) show, a license tax of twenty-
five dollars ; on a trained animal (or like) show, or wild west (or like)
show, a license tax of fifty dollars; on a circus or circus and menag-
eries (or like) show, a license tax of two hundred dollars.

In a city, or within five miles thereof, of more than ten thousand
inhabitants, and not over sixty thousand inhabitants, unless the same
be exempt from taxation by the terms of section one hundred and
seven hereof, there shall be paid for each day’s exhibition or per-
formance of a carnival (or other like show) a license tax of one
hundred and fifty dollars; on a side (or like) show, a license tax of
fifteen dollars; on a dog and pony (or either, or like) show, a license
tax of forty dollars; on a trained animal (or like) show, or a wild
west (or like) show, a license tax of seventy-five dollars ; on a circus,
or circus and menagerie (or like) show, for each day or part of a day,
a license tax of two hundred and fifty dollars shall be paid.

In a city, or within five miles thereof, of.more than sixty thousand
inhabitants, unless the same be exempt from taxation by the terms
of section one hundred and seven hereof, there shall be paid for each
day’s exhibition or performance of a carnival (or other like show) a
license tax of one hundred and fifty dollars; on a side (or like) show,
a license tax of twenty-five dollars; on a dog and pony (or either, or
like) show, a license tax of sixty dollars; on a trained animal (or like)
show, or wild west (or like) show, a license tax of one hundred
dollars, on a circus, or circus and menagerie (or like) show, for
each day or part of a day, a license tax of five hundred dollars
shall be paid.

Section 111%. The owner or operator of a permanent park,
open to the public for at least four months as a permanent place of
amusement, which shall be operated continuously, each day, Sundays
and holidays excepted, for at least four months, may operate a bowl-
ling alley, trained animal show, hobby horse or merry-go-round, fer-
ris wheel, penny or nickle machine for exhibiting pictures, moving
picture show, theatrical performance, old mill, or similar entertain-
ments, and at which may be kept and operated any game or wheel
where the prize consists of fruit, candy, toys or other novelties, upon
the payment of a license tax of four hundred dollars for a period of
four months, six hundred dollars for a period of eight months and
eight hundred dollars for a period of one year, shall have the privilege
of doing any, or all of the things set out in this section; but the oper-
ation of a carnival or circus or show of any kind which moves from
place to place’ shall not be allowed under the lisense provided for in
this section.